SCHEDULES

SCHEDULE 16Part 2: minor and consequential amendments

PART 3Amendments of other Acts

235Taxation (International and Other Provisions) Act 2010

In section 96(1) (companies with overseas branches: restriction of credit)—

a

omit “or section 436A of ICTA”,

b

omit “, calculated in accordance with the provisions applicable for the purposes of section 35 of CTA 2009,” and

c

for “life assurance business or gross roll-up business” substitute “non-BLAGAB long-term business”.